2021 Universal Registration Document

5 2021 CONSOLIDATED FINANCIAL STATEMENTS Notes to the consolidated financial statements

February 2018 plan

May 2021 plan

Dividends Volatility








At the Combined General Meeting of 26 May 2021, an overall limit of 10% of the number of shares making up Sopra Steria Group’s officer shareholding programmes (share purchase options, free share capital at the time of the buyback (i.e. 2,054,770 shares on shares and any forms of share allotment to employees or company the basis of the share capital at 31 December 2021) was set, in officers, such as a company savings plan). particular to be used in connection with all employee and company

Awards of free Sopra Steria Group shares are granted to some staff members, subject to their continued employment within the Group at the grant date, and either subject or not subject to conditions relating to the Group’s performance. Benefits granted under free share award plans constitute additional compensation and are measured and recognised in the financial statements. At the end of each reporting period, the Group reviews the potential number of shares that could be awarded based on the recipients present and estimates regarding the achievement of non-market performance conditions provided for under the plans. The impact of this re-estimate is recognised in profit or loss as an offset against equity. The value of free shares in awards granted to employees as compensation for services rendered is measured by reference to the fair value of the equity instrument at the grant date. This fair value is based on the share price at this same date. Non-market

vesting conditions must not be taken into account when estimating the fair value of the shares at the measurement date. When these equity instruments are subject to conditions of non-transferability, the cost of non-transferability is taken into account in their fair value. Where appropriate, the inability to collect dividends is also taken into account in the fair value calculation. Lastly, the cumulative expense recognised also takes into account the estimated number of shares that will eventually vest. The expense related to share-based payments made to employees under free share plans is recognised on a straight-line basis in profit or loss over the vesting period, under Expenses related to stock options and related items , which enters into the calculation of Profit from recurring operations . Since this is an equity-settled plan, the double-entry for this expense is recognised in equity under the Consolidated reserves and other reserves heading.

Employee share ownership plan 5.4.2. In 2021, the Group did not set up any employee share ownership plans. Furthermore, the Share Incentive Plan – a special plan in place in the United Kingdom – continued and incurred an expense of €1.2 million.

Compensation of senior management (related parties) 5.5.



(in millions of euros)

Short-term employee benefits Post-employment benefits Other long-term employee benefits



- - -

- - -

Termination benefits

Equity compensation benefits

0.2 2.7

0.2 3.5


Post-employment benefits correspond to retirement benefits established in accordance with collective bargaining agreements (see Note 5.3.1). There are no obligations toward senior executives with respect to post-employment benefits or other long-term employee benefits.

The compensation information provided in the table above relates to the Chairman of the Board of Directors, the Chief Executive Officer and all Directors holding a salaried position within the Group.



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